Tamil Nadu HSE First Year Commerce study materials
Tamil Nadu HSE First Year Commerce study resources

Tamil Nadu HSE First Year Commerce case studies

Tamil Nadu HSE First Year Commerce · Put your knowledge to work in context.

The Tamil Nadu Higher Secondary Education First Year Commerce examination, commonly called TN HSE +1 Commerce or Plus One Commerce, is a state-board subject exam taken at the end of the first year of higher secondary schooling. It is intended for students who have chosen the commerce stream and plan to continue to +2 Commerce, and it builds the foundation for later study in accountancy, business studies, economics and commerce at degree level. The Tamil Nadu HSE First Year Commerce case studies are 5 cases and about 3,384 words.

1

One Bank Account, Two Lives: Correcting a Tailor's Profit

Kalaiselvi runs a small tailoring unit in Coimbatore. She operates one bank account for both the unit and her household.

742 words, about 4 min
2

Why the Cash Book and Pass Book Disagree at Ravi Traders

On 31 March 2024 the cash book of Ravi Traders, Madurai, showed a debit balance of ₹18,450, while the bank pass book showed a credit balance of ₹17,200. Ravi could not understand why the two balances differed.

678 words, about 3 min
3

Murugan's Garment Shop: Adjustments That Cut Profit

Murugan is a sole proprietor dealing in readymade garments in Salem. His trial balance for the year ended 31 March 2024 shows: opening stock ₹40,000; purchases ₹2,60,000; sales ₹4,20,000; wages ₹35,000; carriage inward ₹5,000; salaries ₹48,000; rent ₹24,000; insurance ₹12,000; bad debts ₹6,000; sundry debtors ₹80,000; furniture ₹60,000; provision for doubtful debts (opening) ₹4,000.

647 words, about 3 min
4

Selvam's Saree Price Cut: Revenue Up, Profit Down

Selvam sells handloom cotton sarees in Kanchipuram. In January he sold 400 sarees at ₹1,200 each.

740 words, about 4 min
5

Priya's Tiffin Service: Independent Brand or Franchise?

Priya plans to start a tiffin service from a rented kitchen in Tiruchirappalli. She estimates fixed costs of ₹48,000 per month (rent, salaries, licence, utilities) and variable cost of ₹55 per meal.

577 words, about 3 min